Amortization (Business) - It is the distribution of a single lump-sum cash flow into many smaller cash flow installments, as determined by an amortization schedule.
Amortization (Accounting) - It refers to expensing the acquisition cost minus the residual value of intangible assets (often intellectual property such as patents and trademarks or copyrights) in a systematic manner over their estimated useful economic lives so as to reflect their consumption, expiration, obsolescence or other decline in value as a result of use or the passage of time.
Contributed Capital ( Share Premium, Additional Paid in capital) - Amount contributed in excess of the shares par or stated valued.
Equity accounted investees (Associates and joint ventures) - Associates are those entities in which the Company has significant influence, but not control, over the financial and operating policies. Joint ventures are those entities over whose activities the Company has joint control, established by contractual agreement. Associates and joint ventures are accounted for using the equity method (equity accounted investees) in the financial statements.
Free Cash flow - Cash flow from operations - Capital Expenditures. ( We do not subtract expenditure for intangibles)
Hypothecation - Hypothecation is the practice where a borrower pledges collateral to secure a debt. The borrower retains ownership of the collateral, but it is "hypothetically" controlled by the creditor in that he has the right to seize possession if the borrower defaults. A common example occurs when a consumer enters into a mortgage agreement, in which the consumer's house becomes collateral until the mortgage loan is paid off.
Provision - It is a liability which can be measured only by using a substantial degree of estimation.
Rehypothecation - Rehypothecation is a practice that occurs principally in the financial markets, where a bank or other broker-dealer reuses the collateral pledged by its clients as collateral for its own borrowing.
Lien - In law, a lien is a form of security interest granted over an item of property to secure the payment of a debt or performance of some other obligation. The owner of the property, who grants the lien, is referred to as the lienor and the person who has the benefit of the lien is referred to as the lienee.
SPV/SPE - Special Purpose Vehicle/Entity.
SAST - Substantial Acquisition of Shares and Takeovers.